Checkpoint Contents Federal Library Federal Source Materials Federal Tax Decisions American Federal Tax Reports American Federal Tax Reports (Prior Years) 1993 AFTR 2d Vol. 71 71 AFTR 2d 93-2224 (820 F Supp 267) - 71 AFTR 2d 93-2067 EST. OF MARINE v. COMM., 71 AFTR 2d 93-2182 (990 F.2d 136), Code Sec(s) 2055, (CA4), 03/30/1993 American Federal Tax Reports EST. OF MARINE v. COMM., Cite as 71 AFTR 2d 93-2182 (990 F.2d 136), Code Sec(s) 2055, (CA4), 03/30/1993 ESTATE OF David N. MARINE, Deceased, William H. Price, II and Alice B. Nily. Personal Representatives, PETITIONER-APPELLANT v. COMMISSIONER of Internal Revenue, RESPONDENT-APPELLEE. Case Information: [pg. 93-2182) Code Sec(s): 2055 Court Name: U.S. Court of Appeals, Fourth Circuit. Docket No.: No. 92-1195. Date Decided: 03/30/1993 Prior History: --I" 97 TC 368 (No. 26) (opinion by Wells, J.) affirmed Tax Year(s): Date of death November 14, 1984. Disposition: Decision for Govt. Cites: 71 AFTR 2d 93-2182, 990 F2d 136, 93-1 USTC P 601 HEADNOTE 1. Charitable deduction. Estate wasn't entitled to a charitable deduction for bequests to two universities EFTA01142262